Finding Text
Program Information:
U.S. Department of the Interior
AL # Award Number Award Period Program Name
15.046 A19AV00888 7/1/2020-6/30/2021 Administrative Cost Grants for Indian Schools
Criteria: Per 25 U.S.C. § 2506(a) (1) (A), School Year 2019-2022 Reporting & Deadline Dates for
Grant Schools, the following reports are required to be submitted:
• Quarterly SF-425s – due 30 days after each period end.
• Annual Report for School Year – due 9/30/21.
• Year End Close Out SF-425s – tentative due 7/31/21, final due 9/30/21.
• Program evaluation by an impartial third party such as an accrediting agency.
2 CFR § 200.303 - Internal controls states, the recipient and subrecipient must:
Establish and maintain effective internal control over the Federal award that provides reasonable
assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes,
regulations, and the terms and conditions of the Federal award. These internal controls should be in
compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the
Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the
Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition/Context: During testing the following was noted:
• 2 of 2 Close Out SF-425s were not provided for testing.
• 1 of 2 Quarterly SF-425s was not submitted on time and 2 of 2 Quarterly SF-425s were not
approved by signature.
• The Annual Report for the School Year was not approved and timeliness could not be verified.
[ X ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness
Cause: Staff turnover and management oversight resulted in reports not being submitted within the
required timeline.
Effect: The program may be subject to higher risk status and decreased funding due to failing to comply
with the grant award requirements.
Questioned Costs: N/A.
Repeat Finding: No.
Recommendation: We recommend the School adhere to the grant award’s requirements as documented
and enforce monitoring procedures at the program level to ensure that compliance requirements are
properly followed.
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding
and has prepared corrective action as detailed in its Corrective Action Plan.